外商投资项目不予免税的进口商品目录

序号商品名称2002年版税则号列备注
1电视机8528.12108528.12918528.12928528.1293
8528.13108528.13208528.13308258.13408258.2100
8258.22008528.30108528.3020
2摄像机8525.30918525.30998525.40418525.40428525.4049
3录像机8521.10118521.10198521.9090
4放像机8521.10208521.90108521.9090
5音响设备8518.10008518.21008518.22008518.29008518.4000
8518.50008519.全税号8520.32108520.33008527.1200
8527.13008527.19008527.21008527.29008527.3100
8527.32008527.3900
6空调器8415.10108415.10218415.10228415.20008415.8110
8415.81208415.82108415.82208415.8300不包括中央空调
7电冰箱电冰柜8418.10108418.10208418.10308418.21108418.2120
8418.21308418.22008418.29008418.30218418.3029
8418.40218418.40298418.5000
8洗衣机8450.11108450.11208450.11908450.12008450.1900
8450.20008451.1000
9照相机9006.40009006.51009006.53009006.5900
10复印机9009.11109009.11909009.12109009.12909009.2110
9009.21909009.22109009.22909009.30109009.3090
11程控电话交换机8517.30118517.30138517.30198517.30918517.3099
12微型计算机及外设8471.30008417.41408471.49408471.50408471.6010
8471.60318471.60328471.60338471.60398471.6050
8471.60608471.6070
13电话机8517.11008517.19108517.1990
14无线寻呼机8527.90108525.10908525.20228525.20238525.2092
8525.20998525.1090仅指无线
寻呼系统基地台
15传真机8517.2100
16电子计算器8470.10008470.21008470.2900
17打字机及文字处理机8469.11008469.12008469.20008469.3000
18汽车8702.全税号8703.全税号8704.全税号
19摩托车8711.全税号
20其他《中华人民共和国海关进口税则》中第1章至第83章，
第91章至第97章的所有税号不含随项目设备进口的技术及配套件、备件
说明：对“成套设备”内含的本附件所列设备，如符合“功能机组”规定的，则按税则第16类类注四和第90章章注三的规定归类，否则，按具体列名分别归类。